1.audit 审计 ]"hFC<w
2.attestation 鉴证 Smn;(K
3.credibility 可信赖程度 ,+DG2u
4.audit of financial statements 财务报表审计 O7m(o:t x3
5.agreed-upon procedures 执行商定程序 U0y% u
6.high levels of assurance 高水平保证 rdP[<Y9
7.compilation 编制 ]Ji.Zk
8.reliability 可靠性 i Dp)FQ$
9.relevance 相关性 /sx&=[
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10.professional skepticism 职业谨慎 @s;;O\
11.objectivity 客观性 q460iL7yF}
12. professional competence 专业胜任能力 v6bGjVK[
13.Senior/CPA-in-charge 项目经理 ZF9z~9
14.audit engagement letter 业务约定书 XkE`U5.
15.recurring audit 连续审计 l'-Bu(
16.the client 委托人 {OkV%Q<
17.change CPA 更换注册会计师 B$fPgW-
18.the existing CPA 现任注册会计师 KE5kOU;
19.the successor CPA 后任注册会计师 a`E#F]
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20.the preceding CPA前任注册会计师 +US!YU
21.issue the audit report 出具审计报告 6 l|DU7i
22.expert 专家 @]%IK(|
23.the board of directors 董事会 &tLgG4pd
24.knowledge of the entity‘ s business 了解被审计单位情况 2ozax)GY
25.assess material misstatement risks评估重大错报风险 XH 4
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?r
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27.a general knowledge of —— 初步了解―――的情况 UT~4x|b:O
28.a more knowledge of—— 进一步了解的情况 ICx#{q@f,
29.the prior year‘s working papers 以前年度工作底稿 O>bC2;+s
30.minutes of meeting 会议纪要 "Y
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31.business risks 经营风险 2>xF){`
32.appropriateness 适当性 ArI2wM/v
33.accounting estimate 会计估计 ]___M
34.management representations 管理层声明 A@!qv#'
35.going concern assumption 持续经营假设 zII|9y
36.audit plan 审计计划 u^+7hkk
37.significant audit areas 重点审计领域 58tARL Dr
38.error 错误 Ha0M)
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39.fraud舞弊 #C74z$
40.modified or additional procedures 修改或追加审计程序 Cx@);4arj
41.misappropriation of assets 侵占资产 ,F8 Yn5h
42.transactions without substance 虚假交易 )1J R#
43.unusual pressures 异常压力 _lJ!R:*
44.the suspected noncompliance 涉嫌存在违法行为 17%,7P9pg
45.materialiy 重要性 |PCm01NU!
46.exceed the materiality level 超过重要性水平 p?%y82E
47.approach the materiality level 接近重要性水平 wj$<t'MN
48.an acceptably low level 可接受水平 `_Zg3_K.dS
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 sQHv%]s 0
50.misstatements or omissions 错报或漏报 F4-$~v@
51.aggregate 总计 G#q@v(_b
52.subsequent events 期后事项 J@HtoTDO3
53.adjust the financial statements 调整财务报表 hc(#{]].
54.perform additional audit procedures 实施追加的审计程序 j|DsG,
55.audit risk 审计风险 E1aHKjLQ
56.detection risk 检查风险 mUAi4N
57.inappropriate audit opinion 不适当的审计意见 1Kw+,.@d
58.material misstatement 重大的错报 ed{ -/l~j
59.tolerable misstatement 可容忍错报 fM :]&
60.the acceptable level of detection risk 可接受的检查风险